On January 1, 2020, Canadian Co. acquired a 70 percent interest in a Swiss company, for SF500,000. On that date, the exchange rate was SF1 C$1.07. Swiss Co is an integrated foreign operation (i.e., the foreign subsidiary uses the same functional currency as the parent). In translating the financial statements of Swiss Co. at December 31, 2020, which of the following statements on accounting exposure is true? a. Swiss Co. will recognize an exchange loss on translation pertaining to its accounts receivable if the exchange rate changes to SF1 C$1.08. b. Swiss Co. will recognize an exchange loss on translation pertaining to its accounts receivable if the exchange rate changes to SF1 - C$1.06 c. Swiss Co. will recognize an exchange loss on translation pertaining to its investment in land if the exchange rate changes to SF1-C$1.08 d. Swiss Co. will recognize an exchange loss on translation pertaining to its investment in land if the exchange rate changes to SF1 - C$1.06